Which of the following would best present how an organization spent its income for oneyear?

1 .The following observations have been made of total overhead cost:Output level (units) 5,000 10,000Total overhead cost ($) 14,000 27,000The variable element of total overhead cost is known to increase by $1 per unit at outputlevels above 7,000 units.What is the variable element of total overhead cost at an output level of 5,000 units?

A $2.00 per unit B $2.60 per unit C $3.20 per unit D $3.60 per unit

题型: 单选题 提问时间: 2021-08-23

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2 .A company has the following data for a semi-variable cost:Output 20,000 units 60,000 unitsTotal cost $85,000 $253,000The fixed element of total cost increases by $8,000 at output levels in excess of 30,000 units.What is the variable cost per unit?

A $4·00 B $4·20 C $4·22 D $4·25

题型: 单选题 提问时间: 2021-08-23

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3 .A product has the following costs per unit:$Direct material 4·00Direct labour 3·00Direct expenses 1·50Variable overhead 5·00Fixed overhead 6·00What is the prime cost per unit of the product?

A $4·00 B $7·00 C $8·50 D $13·50

题型: 单选题 提问时间: 2021-08-23

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4 .A company has a single product with a selling price of $12 per unit, which is calculated asvariable cost per unit, plus 20%. At an output level of 5,000 units it makes a loss of $8,000.What is the company’s total fixed cost?

A $2,000 B $4,000 C $18,000 D $20,000

题型: 单选题 提问时间: 2021-08-23

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5 .A company’s total overhead varies with output level. It has recorded the followingobservations of output and total overhead cost: Output level Total overhead cost 100,000 units $800,000 400,000 units $2,500,000It is known that there is an increase in fixed costs of $200,000 when output exceeds 300,000units.Using the high low method, what is the variable overhead cost per unit?

A $5·00 per unit B $5·67 per unit C $6·25 per unit D $6·60 per unit

题型: 单选题 提问时间: 2021-08-23

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7 .Which of the following would best present the number of manufacturing companies indifferent areas of the country over time?

A Compound bar chart B Line graph C Pie chart D Scatter graph

题型: 单选题 提问时间: 2021-08-23

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8 .Which of the following would most usefully present information about a company’ssales of air-conditions according to daily temperature?

A Bar chart B Line graph C Pie chart D Scatter diagram

题型: 单选题 提问时间: 2021-08-23

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9 .The following statements relate to pie charts:(1) They are a graphical representation of relative frequency of quantitative data(2) Comparisons can be made more accurately with pie charts than with bar charts(3) The area of each segment is proportional to the percentage it representsWhich statements are true?

A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3

题型: 单选题 提问时间: 2021-08-23

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10 .A group of 60 trainee accountants were asked about their favourite sport. They chose asfollows:Rugby 15Cricket 12Swimming 12Basketball 11Athletics 10The data is to be presented in a pie chart.What will be the angle of the segment which represents rugby?

A 15o B 60o C 90o D 120o

题型: 单选题 提问时间: 2021-08-23

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